What did the Tribunal hold?

The tribunal held that while the assessee should cooperate, the CIT(A) should have decided the appeal on merits based on available material instead of dismissing it in default. The matter was set aside to the CIT(A) for a decision on merits.

The assessee's appeal before the CIT(A) was dismissed in default without affording a sufficient opportunity of being heard. The CIT(A) had adjourned the hearing twice, but the assessee failed to make compliance on those dates.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in default without affording a proper opportunity of hearing to the assessee.

Sh. Rajeev Kumar Maan, Meerut vs ACIT | ITAT Delhi 2016

Income Tax Appellate Tribunal, DELHI BENCH ‘Meerut Camp’, NEW DELHI

Before: Shri I.C.Sudhir & Shri Prashant Maharishi

Hearing: 16/12/2015Pronounced: 12.02.2016

ssessee by : Sh. Ravindra Aggarwal, Adv. , Rohit Aggarwal , CA Revenue by : Sh. Sheodan Singh Bhadoria, Sr. DR Date of hearing : 16/12/2015 Date of pronouncement : 12.02.2016 ORDER PER I.C.Sudhir, J.M.

This appeal filed by the assessee is directed against order of CIT(A)- Meerut dated 04.09.2014 and pertains to assessment year 2010-11.

The assessee has questioned action of the ld. CIT(A) whereby the ld. CIT(A) has dismissed the appeal in default without affording sufficient opportunity of being heard to the assessee.

The ld. Sr. DR on the other hand opposed the ground on the basis that despite opportunities given to the assessee the assessee did not bother to co- operate with the Ld. CIT(A).

2 Rajeev Kumar Maan 4. After having gone through the first appellate order, we find that initially hearing of the appeal was fixed on 12.8.2014 at 12.30 PM vide notice dated 17.7.2014. In response the assessee sought adjournment and the hearing was accordingly adjourn to 3.9.2014. Since on these dates no compliance was made, the ld. CIT(A) dismiss the appeal in default. There is no dispute that the assessee should have cooperated with the first appellate authority in disposal of the appeal but at the same time in such a situation when the ld. CIT(A) was not getting cooperation from the assessee, he was supposed to decide the appeal on the basis of material available on record instead of dismissing the appeal in default. We, thus, now interest of justice set aside the matter to the file of the ld. CIT(A) to decide the appeal on its merits after affording opportunity of being heard to the assessee. The assessee is also directed to cooperate with the first appellate authority in timely disposal of the appeal. The grounds are thus, allowed for statistical purposes.

In result appeal is allowed for statistical purposes. (Order Pronounced in the Court on 12/02/2016).

SH. RAJEEV KUMAR MAAN,MEERUT vs. ACIT, MEERUT

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments